PT. Lima Putra processes its products through two production departments, namely the cutting and assembly department. All
Question:
PT. Lima Putra processes its products through two production departments, namely the
cutting and assembly department. All materials are cut in the cutting department for
then forwarded to the assembly department. The following is the physical quantity data of two
Cutting and Assembling department.
No Description % Completion Departement
M L OH Assembly Cutting
1 BDP-Initial:
-cut 75% 30% 50% 200
- Assembly 20% 10% 20% 250
2 Unit Started(TI) 850 650
3 Units Added -
4 Finished Units (TO) 750 650
5 BDP-End
- cut 75% 25% 40% 250
- Assembly 250
Requested:
1. Calculate the equivalent units in the Withholding Department using the Average method!
2. Calculate equivalent units in the Assembly Department using the Average method, with
assuming a 100% completion rate from the Withholding Department!
Fundamental Managerial Accounting Concepts
ISBN: 978-1259569197
8th edition
Authors: Thomas Edmonds, Christopher Edmonds, Bor Yi Tsay, Philip Olds